Final Documents.pdf
US 3 Property LLC Petitioner V City Of Detroit Respondent · 26-000823-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL US 3 Property LLC, Petitioner, v. MTT Docket No. 26-000823 City Of Detroit, Respondent. ___________________________ PROOF OF SERVICE On 8/3/2026, I emailed the Proof of Service, Assessment Notice, Record Card, Valuation Report for this appeal to: Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 And e-mailed a copy to Petitioner’s Representative: Peter Ellenson Peter@ellensonlaw.com 30500 Northwestern Hwy Ste 500 Farmington Hills, MI 48334 I declare that the statement above is true to the best of my information, knowledge, and belief. Deon Dismuke Dated : 08/03/2026 Deon Dismuke Appraiser IV, MCAO Coleman A. Young Municipal Center 2 Woodward Ave., Suite 804 Detroit, Michigan 48226
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*** Information herein deemed reliable but not guaranteed*** WAYNE County: CITY OF DETROIT Jurisdiction: Printed on Parcel Number: 22018895-907 154,172C 210,100 179,500 30,600 2023 237,800S 237,800M 237,800 198,500 39,300 2024 245,171C 250,600 206,900 43,700 2025 251,790C 271,200 223,200 48,000 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year Land Improvement Cost Estimates Description Rate Size % Good Cash Value D/W/P: 4in Concrete 7.37 6828 50 25,161 D/W/P: Asphalt Paving 3.28 13696 50 22,461 Fencing: Wire Mesh, #9 4.00 255 50 510 Retaining Wall: Block, 6 in. 17.06 400 50 3,412 Ad-Hoc Unit-In-Place Items Description Rate Size % Good Cash Value /CI16/YARI/OUTL/2AVG/FLO4 1,475.00 2 50 1,475 /CI16/YARI/OUTL/2AVG/POLA 190.50 2 50 190 /CI16/YARI/OUTL/2AVG/POLS 131.75 36 50 2,371 Total Estimated Land Improvements True Cash Value = 55,580 * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 260.00 90.00 1.0000 0.0000 0 100* 0 cght sq ft rates 23,392.000 Sq Ft 4.11 100 96,090 * denotes lines that do not contribute to the total acreage calculation. 260 Actual Front Feet, 0.54 Total Acres Total Est. Land Value = 96,090 Land Value Estimates for Land Table CGHT.COMMERCIAL GENERAL HIGH TRAFFIC MM 06/23/2025 DESKTOP RE DAA 04/28/2016 TYL-REASSE VEJ 09/01/2009 CONV IN HO Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X X X X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: City of Detroit, County of Wayne, Michigan Comments/Influences S EIGHT MILE W 20 THRU 32 SOUTHFIELD GATE SUB L63 P60 PLATS, W C R 22/675 260 X 90 Tax Description US 3 PROPERTY LLC 18321 W EIGHT MILE DETROIT MI 48219 Owner's Name/Address 18321 W EIGHT MILE Property Address 2026 Est TCV 542,324 TCV/TFA: 291.57 WARD#: 22 P.R.E. 0% School: DETROIT CITY SCHOOL DISTRICT Status Number Date Building Permit(s) Zoning: B4 Class: COMMERCIAL-IMPROV 0.0 DEED 30228:12360 21-NOT USED/OTHER WD 11/01/1998 314,953 0.0 DEED 30274:09730 21-NOT USED/OTHER LC 07/01/1999 0 100.0 OTHER 2023167974 21-NOT USED/OTHER QC 05/15/2023 0 BAZZI,BAZZI, RABIHA,TAREK ABDALLAH, GHASSAN 100.0 PROPERTY TRANSFER 2023167973 03-ARM'S LENGTH MLC 05/19/2023 500,000 US 3 PROPERTY LLC R & T MINI MART INC Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 08/03/2026
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Bsmnt Insul. Thickness (40) Exterior Wall: (39) Miscellaneous: (14) Roof Cover: (13) Roof Structure: Slope=0 Incandescent Fluorescent Mercury Sodium Vapor Transformer Flex Conduit Rigid Conduit Armored Cable Non-Metalic Bus Duct Few Average Many Unfinished Typical Few Average Many Unfinished Typical Fixtures: Outlets: (11) Electric and Lighting: Hand Fired Boiler Coal Stoker Gas Oil (10) Heating and Cooling: (9) Sprinklers: Urinals Wash Bowls Water Heaters Wash Fountains Water Softeners Total Fixtures 3-Piece Baths 2-Piece Baths Shower Stalls Toilets Few None Average Typical Many Above Ave. (8) Plumbing: (7) Interior: (6) Ceiling: (5) Floor Cover: (4) Floor Structure: (3) Frame: Block Brick/Stone Poured Conc X Footings (2) Foundation: (1) Excavation/Site Prep: <<<<< Calculator Cost Computations >>>>> Class: C Quality: Average Stories: 1 Story Height: 14 Perimeter: 188 Overall Building Height: 14 Base Rate for Upper Floors = 258.17 (10) Heating system: Complete H.V.A.C. Cost/SqFt: 48.05 100% Adjusted Square Foot Cost for Upper Floors = 306.22 Total Floor Area: 1,860 Base Cost New of Upper Floors = 569,569 Reproduction/Replacement Cost = 569,569 Eff.Age:18 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 58 /100/100/100/58.0 Total Depreciated Cost = 330,350 <<<<< Segregated Cost Computations >>>>> Costs taken from Segregated Cost Section 3: Stores & Commercials Cost # or Height Storys Item Desciption Col. Rate SqFt Adj. Adj. Cost Total Cost New = 0 Architectural Multiplier: 1.07 Reproduction/Replacement Cost = 0 Eff.Age:18 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 58 /100/100/100/58.0 Total Depreciated Cost = 0 <<<<< Calculations too long. See Valuation printout for complete pricing. >>>>> ** ** Calculator Cost Data ** ** Quality: Average Heat#1: Complete H.V.A.C. 100 Heat#2: Electric, Cable or Baseboard 0% Ave. SqFt/Story: 1820 Ave. Perimeter: 188 Has Elevators: *** Basement Info *** Area: Perimeter: Type: Heat: * Mezzanine Info * Area #1: Type #1: Area #2: Type #2: * Sprinkler Info * Area: Type: Average Low Ave. X Above Ave. High Construction Cost Comments: Overall Bldg Height 14 Year Built Remodeled 1967 Depr. Table : 3% Effective Age : 18 Physical %Good: 58 Func. %Good : 100 Economic %Good: 100 Class: C Floor Area: 1,860 Gross Bldg Area: 1,860 Stories Above Grd: 1 Average Sty Hght : 14 Bsmnt Wall Hght Desc. of Bldg/Section: BLDG. 1, SEC. 1 Calculator Occupancy: Markets - Mini-Mart Convenience Stores *** Information herein deemed reliable but not guaranteed*** Commercial/Industrial Building/Section 1 of 1 Printed on Parcel Number: 22018895-907 08/03/2026
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*** Information herein deemed reliable but not guaranteed*** Parcel Number: 22018895-907, Commercial/Industrial Building 1 Printed on 08/03/2026 Parcel Number: 22018895-907, Commercial/Industrial Building 1 Printed on 08/03/2026 68.3" BLDG 1 SEC 1 CLASS=C H=14 1 STY-S 1860.1 sf 41.3" 20:2 19.3 9.8' FRONT ** Information herein deemed reliable but not guaranteed***
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Valuation Report DB: Detroit-26 08/03/2026 02:48 PM Total Estimated True Cash Value of Commercial/Industrial Buildings = 390,654 Replacement Cost/Floor Area= 482.82 Est. TCV/Floor Area= 210.03 ECF (CGGS-GAS STATIONS-GENERAL) 0.750 => TCV of Bldg: 1 = 390,654 /CI11/UNDFS/FIB/DOUW/H6000 63130.00 2 1.00 58 73,231 /CI11/UNDFS/FIB/DOUW/K12000 84797.50 1 1.00 58 49,183 /CI11/UNDFS/FIB/DOUW/I8000 66607.50 1 1.00 58 38,632 /CI14/SERS/BBUIIU/CAN/STE/BAVE 42.00 1210 1.00 58 29,476 Unit in Place Items Rate Quantity Arch %Good Depr.Cost Total Depreciated Cost = 0 Eff.Age:18 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 58 /100/100/100/58.0 Reproduction/Replacement Cost = 0 Architectural Multiplier: 1.07 Total Cost New = 0 Item Desciption Col. Rate SqFt Adj. Adj. Cost Cost # or Height Storys Costs taken from Segregated Cost Section 3: Stores & Commercials <<<<< Segregated Cost Computations >>>>> Total Depreciated Cost = 330,350 Eff.Age:18 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 58 /100/100/100/58.0 Reproduction/Replacement Cost = 569,569 Total Floor Area: 1,860 Base Cost New of Upper Floors = 569,569 Adjusted Square Foot Cost for Upper Floors = 306.22 (10) Heating system: Complete H.V.A.C. Cost/SqFt: 48.05 100% Base Rate for Upper Floors = 258.17 Overall Building Height: 14 Stories: 1 Story Height: 14 Perimeter: 188 Class: C Quality: Average <<<<< Calculator Cost Computations >>>>> Costs are taken from the Markets - Mini-Mart Convenience Stores cost schedules. Description of Occupancy: BLDG. 1, SEC. 1 Cost Estimates for Commercial/Industrial Building/Section: 1 Built 1967 Total Estimated Land Improvements True Cash Value = 55,580 /CI16/YARI/OUTL/2AVG/POLS 131.75 36 50 2,371 /CI16/YARI/OUTL/2AVG/POLA 190.50 2 50 190 /CI16/YARI/OUTL/2AVG/FLO4 1,475.00 2 50 1,475 Description Rate Size % Good Cash Value Ad-Hoc Unit-In-Place Items Retaining Wall: Block, 6 in. 17.06 400 50 3,412 Fencing: Wire Mesh, #9 4.00 255 50 510 D/W/P: Asphalt Paving 3.28 13696 50 22,461 D/W/P: 4in Concrete 7.37 6828 50 25,161 Description Rate Size % Good Cash Value Land Improvement Cost Estimates 260 Actual Front Feet, 0.54 Total Acres Total Est. Land Value = 96,090 * denotes lines that do not contribute to the total acreage calculation. cght sq ft rates 23,392.000 Sq Ft 4.11 100 96,090 260.00 90.00 1.0000 0.0000 0 100* 0 Description Frontage Depth Front Depth Rate %Adj. Reason Value * Factors * Land Value Estimates for Land Table CGHT.COMMERCIAL GENERAL HIGH TRAFFIC Map #: 22 CITY OF DETROIT , 48219 Property Class: 201 18321 W EIGHT MILE 22018895-907 2026 Est. T.C.V. US 3 PROPERTY LLC
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Valuation Report DB: Detroit-26 08/03/2026 02:48 PM 271,200 271,200 271,200 251,790 251,790 0 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 0 20,600 0 0 6,619 0 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 250,600 250,600 250,600 245,171 2.70 2025 Assessed MBOR S.E.V. Base for Cap IRM Est. TCV/Total Floor Area = 291.57, Most recent sale 05/19/2023 for 500,000 2026 Est. T.C.V. 22018895-907 = 542,324 Parcel Number: 22018895-907 Page: 2
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0 00 542,324 MARKET VALUE QuesƟons regarding the NoƟce of Assessment, Taxable ValuaƟon, and Property ClassificaƟon may be directed to the following: 9. YEAR BUILT (ACTUAL AGE): The 2026 Inflation Rate Multiplier is: 1.027 7. ESTIMATED TRUE CASH VALUE (MARKET VALUE): 6. ASSESSOR CHANGE REASON: 8. EFFECTIVE AGE: X Exempt As "Qualified Forest Property": Exempt As "Development Property": THIS IS NOT A TAX BILL X No Yes Notice of Assessment, Taxable Valuation, and Property Classification Michigan Department of Treasury, 1019 (Rev, 11-23) ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 5. There WAS/WAS NOT a transfer of ownership on this property in 1. TAXABLE VALUE (Current amount is tentative): % Exempt As "Qualified Agricultural Property": PARCEL IDENTIFICATION Legal Description: 20,600 271,200 The change in taxable value will increase/decrease your tax bill for this year by approximately: 20,600 PROPERTY ADDRESS No Yes PRINCIPAL RESIDENCE EXEMPTION DETROIT MI 48219 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PARCEL NUMBER: This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment noƟce to be used by the local assessor. L-4400 FROM: CITY OF DETROIT OFFICE OF THE ASSESSOR 2 WOODWARD AVE., SUITE 804 DETROIT, MI 48226 22018895-907 18321 W EIGHT MILE 18321 W EIGHT MILE US 3 PROPERTY LLC 201 (COMMERCIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: CURRENT TENTATIVE AMOUNT YEAR: PRIOR AMOUNT YEAR: CHANGE FROM PRIOR YEAR TO CURRENT YEAR 245,171 251,790 6,619 2. ASSESSED VALUE: 271,200 250,600 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV) : 250,600 WAS NOT 2025 % Exempt As "Homeowners Principal Residence": .00% % Exempt As "MBT Industrial Personal": .00% .00% % Exempt As "MBT Commercial Personal": .00% S EIGHT MILE W 20 THRU 32 SOUTHFIELD GATE SUB L63 P60 PLATS, W C R 22/675 260 X 90 201 (COMMERCIAL-IMPROVED) $544 2025 2026